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1. **Essence of the Law:** This resolution defines how to use the remaining funds of local budgets that were formed at the end of 2024 due to additional subsidies from the state budget. These funds should be directed to creating safe conditions in educational institutions, including the creation of protective structures. It also defines the mechanisms for reallocating these funds between local budgets for the same purposes.
2. **Structure of the Law:**
* The resolution consists of two main parts: the resolution itself and the Procedure and conditions for the use of funds approved by it.
* The resolution contains two annexes: a list of educational institutions between which funds are reallocated, and a list of institutions to which the remaining funds are directly allocated.
* The Procedure and conditions define the mechanism for using the remaining additional subsidies, establish requirements for projects for which funds can be used, and define the procedure for reporting on the use of these funds.
3. **Main Provisions:**
* Funds can be used for the construction, reconstruction, restoration, and major repairs of protective structures in educational institutions.
* Projects must meet the requirements of building codes and ensure accessibility for people with limited mobility.
* The remaining subsidies cannot be used for the development of design and estimate documentation, but if it is absent, it must be developed by the end of 2025 at the expense of local budgets.
* The use of funds must comply with the requirements of the Framework Agreement between Ukraine and the EU regarding the financing of the Ukraine Facility, including verification of recipients and avoidance of double financing.
* The result of the implementation of projects should be an increase in the number of students studying in person, and the commissioning of protective structures by September 1, 2026.
* In case of cost savings, they can be directed to the purchase of school buses.
* This act concerns the use of budgetary funds allocated for specific purposes, and establishes clear rules and restrictions on their use.